A BILL to amend and reenact §11A-2-2 of the Code of West Virginia,
1931, as amended, relating to collection of delinquent taxes.

Be it enacted by the Legislature of West Virginia:

That §11A-2-2 of the Code of West Virginia, 1931, as amended,
be amended and reenacted to read as follows:

ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.

§11A-2-2. Collection by civil action; fees and costs not required

of sheriff.

(a) Taxes are hereby declared to be debts owing by the
taxpayer, for which he or she shall be personally liable. After
delinquency, the sheriff may enforce this liability by appropriate
action in any court of competent jurisdiction. No such action
shall be brought after five years from the time the action accrued.

(b) In any such action, the sheriff shall be permitted to
prosecute the same without paying fees or costs, and without
providing bond or security, as may otherwise be required of civil
litigants by the provisions of this code, and shall have all
services and process, including the services of witnesses, without
paying therefor: Provided, That the sheriff shall maintain for
each action for the recovery of delinquent taxes records sufficient
to demonstrate the total fees and costs paid and that would have
been paid but for the authority provided herein to seek recovery
without such payment: Provided, however, That where the sheriff
recovers delinquent taxes in or as the result of such action,
whether by way of settlement or judgment, such fees and costs as
above required to be recorded shall be recoverable from the
opposite party and upon receipt of any recovery, the sheriff shall
pay from the amount recovered such fees or costs to the officer who
otherwise would have been entitled thereto but for the provisions
of this section: Provided further, That the fees and costs in this
section, and any other fees and cost (including, but not limited
to, legal fees and collection cost) incurred by the sheriff,shall
be paid prior to payment to the various taxing units of the balance
of the recovered taxes: And provided further, That the payment to
the various taxing units shall be prorated on the basis of the
total amount of taxes due them.

NOTE: The purpose of this bill is to allow counties to deduct
the cost of collection of delinquent taxes from the distribution to
levying bodies.

Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.